In cases where imported goods are liable to Anti-Dumping Duty or Safeguard Duty, calculation of Anti-Dumping Duty or Safeguard duty would be as per the respective notification issued for levy of such duty. It is also clarified that value for calculation of IGST as well as Compensation Cess shall also include Anti-Dumping Duty amount and Safeguard duty amount.

I had posted this re edited article as there was error in formula in CBEC website, also do read my comment of changes made, there would be exemption of Basic duty only for imports under AA, IGST has to paid on inputs & while doing 15% VA on exports IGST has to claim back, it is ruled as of now, updates will follow on CBEC